Legal Opinion

Sharper Image Corp. v. Department of Treasury

Michigan Court of Appeals

Decided July 12, 1996No. Docket 173733PublishedCited by 38 opinions

1Opinion of the CourtNeff, P.J.

Plaintiff instituted this cause of action against defendants challenging the applicability of a tax imposed pursuant to the Michigan Use Tax Act (uta), MCL 205.91 et seq.; MSA 7.555(1) et seq., on certain of plaintiff’s business activities. Plaintiff appeals as of right from an order of the Court of Claims granting summary disposition for defendants pursuant to MCR 2.116(I)(2), and we affirm in part, reverse in part, and remand for proceedings consistent with this opinion.

i

The essential facts of this case are not in dispute. In addition to owning two stores operating in Michigan, plaintiff, a…

2Cases cited11 opinions

  1. D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
  2. Michigan Bell Telephone Co. v. Department of TreasuryMichigan Supreme Court · 1994
  3. Coleman-Nichols v. Tixon Corp.Michigan Court of Appeals · 1994
  4. Wisconsin Department of Revenue v. J. C. Penney Co.Court of Appeals of Wisconsin · 1982
  5. Modern Merchandising, Inc. v. Department of RevenueSouth Dakota Supreme Court · 1986

6 more not listed; retrieve them via the Exa API.

3Cited by38 opinions

  1. Rossow v. Brentwood Farms Development, IncMichigan Court of Appeals · 2002
  2. Washburn v. MichailoffMichigan Court of Appeals · 2000
  3. Michelson v. VoisonMichigan Court of Appeals · 2003
  4. Gyarmati v. BielfieldMichigan Court of Appeals · 2001
  5. Ameritech Publishing, Inc v. Department of TreasuryMichigan Court of Appeals · 2008

33 more not listed; retrieve them via the Exa API.

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